Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.

The rapid shift to online learning during COVID-19 posed challenges for students. This investigation explored these hurdles and suggested effective solutions using mixed methods. By combining a literature review, interviews, surveys, and the analytic hierarchy process (AHP), the study identified five key challenges: lack of practical experience, disruptions in learning environments, condensed assessments, technology and financial constraints, and health and mental well-being concerns. Notably, it found differences in priorities among students across academic years. Freshmen struggled with the absence of hands-on courses, sophomores with workload demands, and upperclassmen with mental health challenges. The research also discussed preferred strategies for resolution, emphasizing independent learning methods, managing distractions, and adjusting assessments. By providing tailored insights, this study aimed to enhance online learning. Governments and universities should support practical work, prioritize student well-being, improve digital infrastructure, adapt assessments, foster innovation, and ensure resilience.

The northern territories of Russia need high-quality strategic digital changes in the structure of the regional economy. Digitalization and the introduction of digital technologies in the medium term will be able to transform economic relations in the old industrial and raw materials regions of the North, improve the quality of life of local communities. The growth of digital inequality among the regions under study leads to disproportions in their socio-economic development. The purpose of this study is to develop and test a methodology for assessing the level of development of the digital infrastructure of the Russian northern regions, including classification of an indicators system for each level of digital infrastructure, calculation of an integral index and typology of the territories under study. The objects of the study were 13 northern regions of the Russian Federation, the entire territory of which is classified as regions of the Extreme North and equivalent areas. The methodology made it possible to determine the level of technical, technological and personnel readiness of the northern regions for digitalization, to identify regions with the best solutions at each level of digital infrastructure development. The analysis of the results in dynamics helped to assess the effectiveness of regional policy for managing digitalization processes. As a result, the authors came to the conclusion that increasing the competitiveness of northern regions in the era of rapid digitalization is possible through investments in human capital and the creation of a network of scientific and technological clusters. The presented approach to assessing the development of individual levels and elements of digital infrastructure will allow for the diagnosis of priority needs of territories under study in the field of digitalization. The results of the study can form the basis for regional policy in the field of sustainable digital development of Russia.

The purpose of the current study is to examine the mediating role of intercultural communicative competence on the relationship between teaching of English language and learning at Chinese higher vocational colleges. The convenience sampling technique was used to collect data from 668 teachers, teaching English language subjects in different public and private Chinese higher vocational colleges. Smart partial least squares-structural equation modeling on SmartPLS software version 4 was used to test the hypotheses. The result revealed the direct effect of English language teaching (ELT) is not significant on English language learning (ELL). However, the intercultural communicative competences (ICC) have been tested and proved to be a potential mediator between English language teaching and learning. Because the indirect effect of ELT on ELL is positive and significant through mediator ICC. Therefore, based on the findings of this study, it can be concluded that the inclusion of intercultural communication ability is a crucial component in the vocational education of college students. Policymakers should be cautious about promoting and expanding the availability of cultural teaching and learning across demographic conditions (e.g., linguistic and ethnic diversity, age, and gender) and various levels of language proficiency. In accordance with the effects of teacher education and professional development programs, the implementation of ICC content necessitates a harmonization of pedagogical approaches and assessment practices across designated levels in order to effectively achieve educational objectives. To promote ICC in English language education, there must be clear guidelines and communication to school leaders, educators, and administrators regarding the necessity and goals of cultural integration.

The study examines the impact of COVID-19 on the economies of Gulf Corporation Council (GCC) member states. The event study methodology was used to analyze Cumulative Abnormal Return (CAR) of GCC member states’ stock indexes: Kuwait Stock Exchange Index (KSE), Dubai Financial Market Index (DFM), Saudi Arabia Tadawul Index (TASI), Qatar Exchange Index (QE), Bahrain All Share Index (BHB), Oman’s Muscat Stock Exchange Index (MSM), Abu Dhabi Stock Exchange Index (ADX) while the S&P GCC Composite Index was used as a reference. Data obtained from 28 July 2019 to 27 July 2020, and 1 March 2020, designated as the event day, abnormal returns (AR) and cumulative average abnormal returns (CAARs) were examined across various time intervals. The findings reveal significant market reactions to the pandemic, characterized by fluctuations in abnormal returns and CAARs. Statistically significant abnormal returns and CAARs during certain time periods underscore the dynamic nature of market responses to the COVID-19 event. These results provide valuable insights for policymakers and market participants seeking to understand and navigate the economic implications of the pandemic on GCC economies. The study recommends that other GCC states, particularly Oman, consider the policies undertaken by Qatar, UAE, and Saudi Arabia, to avoid a long economic crisis.